备考CFA考试根据考生的反馈是题干短了，但是还是需要考生掌握一定的知识，那在备考CFA考试中需要怎么做呢？和小编一起看看这道CFA考试题，也是这样的形式哦！
Which of the following is most likely a reason that a lessor can offer attractive lease terms and lower cost financing to a lessee?
A、The lessor retains the tax benefits of ownership.
B、The lessor avoids reporting the liability on its balance sheet.
C、The lessee is better able to resell the asset at the end of the lease.
【Answer 】A
【analysis】
A is correct.The lessor often retains the tax benefits of ownership of the leased asset,which allows the lessor to pass those savings along to the lessee in the form of lower financing costs or other attractive terms.
B is incorrect.Not reporting the liability on the balance sheet is an advantage to the lessee of leasing,but is not a reason that the lessor can offer lower attractive terms.
C is incorrect:The lessor,not the lessee is often in a better position to resell the asset at the end of its life,and that allows the lessor to pass that benefit along to the lessee in the form of lower cost financing.
学习CFA知识不仅仅是掌握还要将知识运用到CFA考试中去，毕竟拿到CFA证书是需要通过CFA考试的，没有通过就不能拿到证书，那这道考试题你做对了没有呢？如果你在备考中需要CFA考试题的话，这边有CFA考试题资料也有在线题库帮助你练习学习，有需要可以在线咨询！
